Based on my initial state tax returns for 2014 I received a refund of $1000. However I filed an amendment in the same year and ended up paying $1500. Since the net effect was not receiving a refund I did not receive a 1099G from my state for the tax year 2015 and hence did not have to declare anything on my federal tax return for 2015. Last year I realized I had made a mistake by filing the amendment and filed another amendment to reverse the previous one. I received the $1500 I had paid + taxes. This year I received a 1099-INT for the interest portion. However I did not receive a 1099G for the original $1000 refund. So my question is, should I declare this amount in my federal return?
